It is a tax levied on the transfer of a patrimony by donation or death.

A tax return must be filed within 6 months of the death. This declaration is in principle made by the notary who settles the succession or who records the real estate transfer in the case of a donation.

The rate of these fees is progressive according to the value of the property transferred and the family relationship of the beneficiary with the donor or the deceased. It is at least 5% and can be up to 60%.

3. Transfer duties in case of sale:

This tax must be paid at the time of the change of ownership, it is due on:

Sales of buildings (taxes between 5 and 6% depending on the location of the building).

Sales of business funds (the rate varies from 0 to 5% depending on the value of the fund).

Disposals of certain company shares (rate of 0 to 5%).

The contributions of movable properties to the capital of a company (rate of 0 to 5% and in some cases fixed fee of € 375 or € 500).

Every person residing in France must declare each year before the 15th of May his income collected the previous year and pay a progressive tax (French bands) according to the amount of his income, the "foyer fiscal" and the composition of this household (married or not, number of children etc ...).

2. C.S.G.-C.R.D.S:

These are two taxes levied on almost all income of taxpayers; They are intended to finance social security.

The rate of C.S.G. is of:

Between 6.2 and 9.2% on the income from work,

9.9% on the patrimonial income and investment income.

The rate of C.R.D.S. is 0.5% of the total income concerned.

3. Corporation tax:

This tax is based on the profits of companies other than those called "transparent". "Transparent" companies such as partnerships are not taxed; It is the partners who pay the income tax on their share of profits.

For more information on various taxes on income you can consult various articles on our website:

Payroll tax: It is due by companies not submitted or partially submitted to V.A.T. It is based on the total gross wages paid by the company.

Tax learning: It is equal to 0.68% of the gross wages paid by a company. It is used to finance the training of apprentices.

Participation in vocational training: His rate is set between 0.55% and 1% of gross wages according to the workforce of the company. Contributions finances training actions carried out by companies

Participation in the construction effort: Any company employing at least 20 employees must pay 0.45% of the salary amount for the year. This tax is used for the construction of social housing.

Tax on passenger vehicles: Companies that use vehicles intended exclusively for the transport of persons (with the exception of passenger transport companies) must pay a tax on these vehicles. Its amount is fixed according to the emission of CO² on the one hand, and of an "air component" on the other hand.

Anyone residing on the French territory is obviously not liable for all taxes mentioned above.

You can of course contact us if you have doubts about your liability for any tax, one of our English speaking certified-accountants will advise you on this.